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1 - 10 of 12 (0.25 seconds)Bax Global India Ltd vs Commissioner Of Service Tax, Chennai on 18 September, 2017
These are actually reimbursable expenses and they do not relate
to any CHA activities. In these cases, on going through the statement,
we find that in certain cases the appellants had incurred less cost and in
certain cases, they had incurred more cost. In any case, the profit or loss
incurred in respect of activities which are not related to CHA activities
should not be the concern of the Department for the purpose of collecting
service tax. The Apex Court's decision in Baroda Electric Meters Ltd.
case (supra), even though it relates to the Central Excise, has definitely a
bearing on this. If the appellant performs an activity which is not related
to the customs house agent then service tax cannot be levied on that
activity under the category of CHA services. Similarly, we have seen the
break up of all other services. It was already pointed out by the appellants
that in certain cases, the appellants directly render certain services which
do not relate to CHA and they collect fees directly from the clients. These
charges are ‚charges collect fee‛, ‚DO fee‛, ‚Currency Adjustment
Fee‛, ‚Cartage revenue‛, etc. The appellants have clearly explained the
nature of each of these charges. The Commissioner has not discussed the
nature of each of the charges and given a finding whether it relates to
CHA services. The definition of CHA as given in the Finance Act, 1994,
Section 65(35) reads as follows :-